Suchergebnisse

Based on the results of the grand tour that the researchers conducted at the Madrasah Aliyah Negeri in Jambi Province, the head of the madrasa has not correctly determined the planning of madrasa disciplinary guidelines. Second, the madrasa principal has not optimally made instructions, warnings, and prohibitions on behavior in madrasas such as carrying out continuous supervision of the discipline of education staff, and found a number of problems related to this. This study aims to analyze the management style of the head of Madrasah Aliyah Negeri in increasing motivation. education in Jambi Province. This descriptive qualitative research uses a descriptive qualitative approach. The subjects of this study were the Head of Madrasah Aliyah Negeri 2 Jambi City, Madrasah Aliyah Negeri 2 Batang Hari and Madrasah Aliyah Negeri 1 Bungo as key informants (respondents), deputy heads and education staff. Data collection with observation, interview, and documentation techniques. Data analysis using the Miles and Huberman model consists of data reduction, data display and data conclusion. The results of the research are: democratic style seen from task direction, task direction, decision making and relationships built. This will foster a democratic climate in schools, which will encourage the creation of a conducive climate for the creation of optimal quality of work. The achievement motivation of educational staff in Jambi Province is characterized by work responsibilities, standards, plans and work creativity. The principal's management style in increasing the achievement motivation of educational staff in Jambi Province is clear work directions, joint decision making and two-way relationships. and interactive, though spanning all tasks and personnel. Based on the findings of the study, it was concluded that the principal's management style in increasing the achievement motivation of educational staff in Jambi Province was not optimal because task direction, decision making and relationships were not productive.

This study aims to determine the effect of Celengan Padjeg Program, on taxpayer compliance with taxpayer motivation as an inetervening variable. The population used is 116 taxpayers who have received the Celengan Padjeg Program in the working area of KPP Pratama Wonosari with a total sample of 89 respondents and 80 questionnaires that can be processed. The analysis tool used is multiregression with path analysis as a method of analysis of mediation variables. The result, Celengan Padjeg Program can have a significant positive effect directly on taxpayers motivation but not for taxpayers compliance. In addition, taxpayers Motivation can have a significant positive effect on taxpayers compliance. Finally, the Celengan Padjeg Program can have a significant positive effect through taxpayers motivation on taxpayers compliance with taxpayers motivation as a significant intervening variable mediating the Celengan Padjeg Program on taxpayers compliance.Keyword: Celengan Padjeg Program, Compliance, Motivation

The tourism industry sector is proven to play an important role in opening employment opportunities through developing local potentials to build rural areas, as well as improving the welfare of people in a country. As an effort to develop local potential of rural areas, there is a good collaboration between tourism organization and local government. One of the local potentials development programs in rural areas can be done through Eduecotourism program which is expected to have positive impact on the improvement of Community welfare in rural areas, because with the program, social condition Community and socio-cultural economies that occur in the countryside can be lifted. The development of eduecotourism in rural areas can open new jobs in the tourism industry, especially for rural communities, thereby increasing community revenue, as well as minimizing the number of poor people in rural areas. This study shows that rural areas have tremendous tourism potential for eco-tourism development and education through Eduecotourism program. Sektor Industri pariwisata terbukti memegang peran penting dalam membuka kesempatan kerja melalui pengembangan potensi lokal untuk membangun daerah pedesaan, serta meningkatkan kesejahteraan masyarakat di suatu Negara. Sebagai upaya pengembangan potensi lokal kawasan pedesaan diperlukan adanya kolaborasi yang baik antara Organisasi Pariwisata dan pemerintah daerah. Salah satu program pengembangan potensi lokal di daerah pedesaan dapat dilakukan melalui program eduecotourism yang diharapkan dapat berdampak positif pada peningkatakan kesejahteraan masyarakat di pedesaan, karena dengan program tersebut, kondisi sosial ekonomi masyarakatdan sosial budaya yang terjadi di Pedesaan dapat terangkat dan semakin sejahtera. Pengembangan eduecotourism di daerah pedesaan dapat membuka lapangan kerja baru dalam industri pariwisata, terutama bagi masyarakat pedesaan, sehingga meningkatkan pendapatan masyarakat, serta meminimalkan jumlah penduduk miskin di daerah pedesaan. Kajian ini menunjukkan bahwa kawasan pedesaan memiliki potensi pariwisata yang sangat luar biasa untuk pengembangan eko-pariwisata dan pendidikan melalui program eduecotourism.

The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a difference of accounting and auditing practices still exists. It needs a comprehensive theory or analytical framework to explain such differences. Yet, there is still a limited overarching theory and comprehensive analytical framework to explain different accounting and auditing practices. Hofstede's work on culture, which is widely used in accounting and auditing research, may be useful to comprehend various accounting and auditing practices. Alternative explanations using political and economic factors are also often proposed to explain the dissimilarities. These fragmentary approaches seem to result in lack of understanding on the issue. Seeking theories or analytical tools to provide an enhanced explanation of why accounting and auditing practiced differently may be worthwhile avenues.

The performance of the board members is a key determinant of a Parliament's performance in carrying out the duties and the responsibilities of budgeting, legislation, and control. This study aims to obtain the results about the effect of competence and discipline on work motivation and the implication on the performance of members of the Depok Municipality's House of Local Representatives or the Depok City Council. The method used is descriptive-explanatory with a survey that aims to test the hypothesis and to explain causal relationships between the variables. The population is all the members of the Depok City Council (50 people). A sample of 34 people was taken by simple random method. The research hypothesis is tested using the Path Analysis. The results showed that the competence and the discipline have simultaneously effects on the work motivation of the board members. Work motivation refinement can be pursued through increased competence and discipline synergistically. However, not disjointed competence and discipline is an obstacle in strengthening the work motivation. Partially, the work motivation is more influenced by the competence rather than the discipline. The results also showed that the competence, discipline and work motivation have affected simultaneously the performance. Performance refinement can be pursued through increased competence, discipline, and work motivation synergistically. Partially, the performance is more influenced by the discipline rather than the competence and the work motivation. Our suggestion to the headship of the Depok City Council is to improve the competence and the discipline of the board members synergistically and continously in order to strengthen the work motivation and improve the performance at the same time. We recommend to formulate policies which require the adequacy and the suitability of competence in the placement of tasks and improve the discipline collectively. It is recommended to immediately implement a performance management system and enhance the rules of internal procedures through conditioning duties and responsibilities according to the competence. It is also suggested to researchers to examine the performance of board members in other regions using other factors such as control, compensation, commitment and job satisfaction. ; peer-reviewed

Fiscal decentralization can be considered as intergovernmental financial assistance within a state. This assistance is commonly called intergovernmental financial transfer that is transfer of fund from a level of government to another level. Generally, the transfer is usually occurred from a higher level of government the lower counterpart of a single state. The re- search is conducted to prove that Flypaper Effect has occurred in fiscal decentralization policy. The research finds that regional governments use the transfer for increasing their expenditures without raising the tax. The impact which is occurred from correlation of financial transfer by central government toward the income and expenditure of regional governments shows flypaper effect indication in the implementation of fiscal decentralization. In that case, the effect to the increase in regional expenditure is bigger than the effect toward its income. This is showing that transfer of the fund has caused the increase in vertical fiscal imbalance. Transfer of funds encourages the increase in the expenditure of autonomous regions.

Audit businesses encourage their auditors to conduct remote audits during the COVID-19 pandemic. Therefore, auditors from small audit firms exchange their skills, viewpoints, and experiences through internet forums. The purpose of this study is to investigate how auditors' knowledge-sharing activities through a social media community based on the reciprocity standard can prevent stress caused by work stressors, which affect their job satisfaction. The relationship between knowledge-sharing activities, work stressors, and job satisfaction was examined using the partial least squares structural equation modelling (PLS-SEM) method. This survey includes 151 auditors from 27 Indonesian small audit firms. The findings revealed that active involvement in knowledge sharing activities through social media groups boosts auditor motivation by raising good feelings when confronted with work conflict (β = 0.334, p < 0.001) and lowering negative emotions when confronted with work ambiguity (β = –0.407, p < 0.001) and work overload (β = –0.372, p < 0.001). However, only minimizing the negative feelings of work ambiguity (β = –0.331, p < 0.001) and work overload (β = –0.277, p < 0.001) can improve job satisfaction. Furthermore, work ambiguity (β = 0.135, p < 0.001) and overload (β = 0.103, p < 0.01) totally mediate the association between knowledge–sharing activities and auditor job satisfaction. Auditors set the norm for social media reciprocity by sharing their knowledge and expertise with others. As a result, the auditor can reduce negative emotions when facing hindrance stressors, thereby increasing job satisfaction.
AcknowledgmentThis research was sponsored by Lembaga Pengelola Dana Pendidikan (LPDP).

The nexus between foreign direct investment and economic growth has long been among the most debated issues in macroeconomics. Some studies find a positive link between the two factors, but others find no evidence. This current research fills the gap by analysing the causal nexus between foreign direct investment and economic growth in Indonesia for the period 1970-2018. Indonesia as a developing country is one of the largest recipients of FDI flow; hence the study on the impact of FDI on the economic growth is very much important. This current research employs a contemporary time-series procedure, involving several unit-root tests namely Augmented-Dickey-Fuller (ADF), Phillips-Perron (PP), Kwiatkowski-Phillips-Schmidt-Shin (KPSS), and Lee-Strazicich (LS), an Auto-Regressive-Distributed-Lag (ARDL) bounds-testing method for cointegration, and Granger causality test. The findings provide evidence of long-run and short-run causal direction from GDP to FDI. In contrast, FDI generates only a short-run relationship on GDP. The Granger causality test confirms the finding in ARDL that there is a unidirectional causality running from GDP to FDI.

Proses pengembangan aplikasi merupakan salah satu kondisi yang sangat penting agar mendapatkan aplikasi yang baik. Untuk mengembangan aplikasi terdapat berbagai metode pengembangan yang dapat digunakan. Salah satu metode tersebut yaitu rapid application development (RAD). Metode RAD merupakan metode pengembangan yang melibatkan pengguna atau client. Untuk itu di dalam penelitian ini dilakukan implementasi metode RAD dalam proses pengembagnan aplikasi pelaporan kerusakan jalan. Dimana kebutuhan dari aplikasi ini untuk menjawab permsalahan dalam proses pengaduan kerusakan jalan yang selama ini memiliki mekanisme birokrasi yang panjang. Dengan dibuatnya aplikasi diharapkan mampu menjadi salah satu alternative bagi masyarakat untuk menyampaikan laporan dengan cepat, tepat dan akurat. Hasil dari penelitian ini berupa aplikasi pelaporan yang dibuat dengan dua antarmuka yaitu mobile yang diperuntukkan bagi masyarakat dan web yang diperuntukkan bagi pemerintah. selain itu juga aplikasi yang dihasilkan telah dikembangkan secara terstruktur mengikuti proses dari metode RAD mulai dari perencanaan, desain RAD dan implementasi. Hasil implementasi menunjukkan bahwa proses pelaporan kerusakan jalan dapat dilakukan yang dibuktikan dengan akses pengguna masyarakat dapat melakukan laporan dan akses admin dapat menindak lanjuti laporan tersebut. The application development process is one of the most important conditions in order to get a good application. To develop applications, there are various development methods that can be used. One such method is the rapid application development (RAD). The RAD method is a development method that involves users or clients. For this reason, in this study, the implementation of the RAD method is carried out in the process of developing a road damage reporting application. Where is the need for this application to answer problems in the process of complaints about road damage which so far has a long bureaucratic mechanism. By making the application, it is hoped that it can become an alternative for the public to submit reports quickly, precisely and accurately. The results of this study are in the form of a reporting application made with two interfaces, namely a mobile which is intended for the public and a web which is intended for the government. Besides that, the resulting application has been developed in a structured manner following the process of the RAD method starting from planning, RAD design and implementation. The implementation results show that the road damage reporting process can be carried out as evidenced by the access of community users who can make reports and admin access can follow up on the report.

AbstractThis study was Carried out to analyze the effects of multicultural competence models consisting of understanding, attitude and individual skill on the performance of government apparatus. The study applied a survey method with the survey subject of regent and municipal Civil Servants of Lampung Province. Samples determination was based on a purposive sampling technique. The study collected 127 respondents. Analysis on the Data used a Structural Equation Model (SEM) operated under AMOS application program. This empirical result proved a direct effect on understanding between attitude; attitude on skills; and skills on the performance of the government apparatus. The Study Also Showed an attitude and skills as mediation between understanding the indirect effect on the performance of the government apparatus. However, the direct effect on understanding between skills and attitudes on performance was insignificant. Finally, this result implies that multicultural understanding alone is not sufficient to Determine the performance of government apparatus, but it takes attitude and skills to respond in different cultural Contexts. Reviews these results might be used to develop a unified theory effects on multicultural competence.Keywords: competence, multicultural, performance.

ABSTRACT This study aimed to analyze and goverment capital investment, capital adequacy ratio, non-performing loan, and operational efficiency ratio, to credit productive at Bank Pembangunan Daerah for the period 2010 -2015. The sample used in this study were 68 banks. Methods of data analysis using multiple regression analysis model. The test is done by multiple linear regression analysis. The result of this research is the effect of government capital investment and efficiency ratio toward productive credit. However, the ratio of capital adequacy and nonperforming loans is not a determinant of the provision of productive credit in the sample under study. The results of this research have implications on the importance of research findings related to the effect of other untested financial ratios in this study, including the ratio of the amount of loans disbursed to the receipt of funds from third parties. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh penyertaan modal, rasio kecukupan modal, kredit bermasalah dan rasio efisiensi bank terhadap kredit produktif pada bank pembangunan daerah. Sampel diuji sebanyak 68 bank selama 2010-2015. Pengujian dilakukan dengan analisis regresi linier berganda. Hasil penelitian adalah terdapat pengaruh penyertaan modal dan rasio efisiensi terhadap kredit produktif. Namun, rasio kecukupan modal dan kredit bermasalah bukan penentu pemberian kredit produktif pada sampel yang diteliti. Hasil penelitian berimplikasi pada penting temuan riset terkait pengaruh rasio keuangan lain yang belum diuji dalam penelitian ini, termasuk rasio jumlah kredit yang disalurkan dengan penerimaan dana dari pihak ketiga. JEL Classification: G21, E50

This was a case studies research done by using qualitative approach. This research was done in Kabupaten Dayeuhkolot specifically targeting Desa Cangkuang Wetan, Desa Citeureup, and Desa Pasawahan. The problem faced by the families of those who got a Termination of Employment was that they cannot meet their minimum basic needs because the companies have not paid their severance. To overcome these problems, the-i; are forced to borrow some money from relatives, friends and neighbors. Potentials owned by the victims of the termination of employment is that most of them still in their productive age and have the skills that allow for them to find new jobs that match the skills they have. There are several environment potency than can be used to overcome the problems faced by the victims of termination of employment some of them are the availability of various types of companies that allow for them to apply for a job. In addition Kabupaten Dayeuhkolot residents who are predominantly Muslim is a potential source if it can be resusticated to carry out their responsibility to pay zakat and/alms managed through Rumah Zakat. It is very possible considering the kinship system in this area is very close and interwoven relationshipbetween citizens fairly intensively through existed social organizations or associations of local government. The local government is commited enough to solve this problem, of which, Office of Industry and the Department of Manpower and Transmigration has conducted skills training to victims of termination of employmentand trying to distribute them to work in companies thet exist in this area. Besides, there are thoughts of the District government to implement empowerment programs for the familes of those who got a termination of employment in Dayeuhkolot.

ABSTRACT The purpose of this research is to examine the antecendent of Government Expenditure Realization, whether there is influence of Original Local Income (PAD) and Balance Fund against Government Expenditure Realization, and to examine the consequence of Government Expenditure Realization, whether there is influence of Government Expenditure Realization against Economic Growth. The population of this research is 33 Provinces of Indonesia, and used secondary data of Government Budgets-realization of Indonesia Provinces from 2009 until 2013. This research used multiple regression in antecendent of Government Expenditure Realization testing and simple regression in consequence of Government Expenditure Realization testing. The hypothesis testing consist of coefficient of determination test, F test, and t test. The research revealed that in antecendent of Government Expenditure Realizationtesting, partially Original Local Income (PAD) variable and Balance Fund variable influence Government Expenditure Realization, and in Consecuent Government Expenditure Realization testing, partially Government Expenditure Realization influence Economic Growth. ABSTRAK Tujuan dari penelitian ini adalah untuk menguji Anteseden Realisasi Belanja Modal yaitu pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Realisasi Belanja Modal, serta untuk menguji Konsekuen Realisasi Belanja Modal yaitu pengaruh Realisasi Belanja Modal terhadap Pertumbuhan Ekonomi. Populasi dalam penelitian ini adalah Provinsi di Indonesia, dan menggunakan data sekunder yang berupa Laporan Realisasi Anggaran (LRA) tahun 2009 sampai dengan tahun 2013. Penelitian ini menggunakan regresi berganda dalam pengujian Anteseden Realisai Belanja Modal dan regresi sederhana untuk pengujian Konsekuen Realisasi Belanja Modal. Uji hipotesis terdiri dari uji koefisien determinasi, uji F, dan uji t. Hasil penelitian menunjukkan bahwa dalam pengujian Anteseden Realisasi Belanja Modal, secara parsial Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh terhadap Realisasi Belanja Modal, dan dalam Pengujian kosekuen, Realisasi Belanja Modal secara parsial berpengaruh terhadap Pertumbuhan Ekonomi. JEL Classification: M40

The performance of school teachers be one of the important factors in improving theschools quality. Certified teachers in Ibtidaiyah Elementary School of Muhammadiyah SudungBlora include planning and implementation of education quality development has been carriedout effectively and efficiently. It is characterized by the realization of the development of theimplementation of learning and learning outcomes in accordance with the vision and missionof the madrassa. support Factor in improving education quality management are 1) Availabilityof adequate learning media and support ongoing learning activities; 2) The interest andenthusiasm of students is increasing in participating in learning activities; 3) Preparation ofteachers in teaching is increasing; 4) The climate in the classroom learning environment moreconducive; 5) There is full support of the school community, society, and government; 6) Suppliedfacilities for picking up the students to and from school by teachers. Inhibiting factors inimproving the quality of education management in MI Muhammadiyah Sudung are 1) Lackof facilities to support the library and its contents; 2) Many teachers who are still miss match(not in accordance with the latest science education qualifications); 3) Lack of infrastructureeg. UKS room, and laboratory, so it is still a hard time in learning practices.Keywords: teacher performance; certification; management quality; education.Abstrak: Kinerja guru disekolah menjadi salah satu faktor penting dalam meningkatkanmutu sekolah. Guru bersertifikasi di Madrasah Ibtidaiyah Muhammadiyah Sudung KabupatenBlora meliputi perencanaan dan pelaksanaan pengembangan mutu pendidikan telahdilakukan secara efektif dan efisien. Hal ini ditandai dengan terwujudnya pengembanganpelaksanaan pembelajaran dan hasil pembelajaran sesuai dengan visi dan misi madrasah. Fakorpendukung dalam meningkatkan manajemen mutu pendidikan ialah 1) Tersedianya mediapembelajaran yang memadai dan menunjang berlangsungnya kegiatan belajar mengajar; 2)Minat dan semangat siswa semakin meningkat dalam mengikuti kegiatan pembelajaran; 3)Persiapan guru dalam pembelajaran semakin meningkat; 4) Iklim lingkungan belajar dalamkelas yang semakin kondusif; 5) Adanya dukungan penuh dengan warga sekolah, masyarakat,dan pemerintah; 6) Disediakan fasilitas antar jemput siswa saat berangkat dan pulang sekolaholeh guru-guru. Faktor penghambat dalam meningkatkan manajemen mutu pendidikan di MIMuhammadiyah Sudung ialah 1) Kurangnya fasilitas pendukung perpustakaan beserta isinya;2) Tenaga pengajar masih banyak yang miss match (tidak sesuai dengan kualifikasi ilmupendidikan terakhir); 3) Kurangnya sarana prasarana misalnya ruangan UKS, dan laboratorium, sehingga masih kesulitan saat praktek pembelajaran.Kata Kunci: kinerja guru; sertifikasi; manajemen mutu; pendidikan.